I don’t know if Judge Ronald L. (“Ingenuity”) Buch is, like me, a fan of the 1967 Dustin Hoffman – Anne Bancroft classic (“plastics, Benjamin, plastics”), but he sums up the newly minted graduate’s ambiguous abode in Michael D. Brown, Docket No. 14660-22L, filed 3/5/26.

This off-the-bencher is a follow-up to T. C. Memo. 2025-126, which I blogged sub. nom. “High-Flying Blogfodder – Part Deux,” 12/4/25.

OK, so where did Michael live at the material time? Credit card statements fly around like Michael’s custom-fitted Bombardier Challenger 604, Michael’s fiancé Tetyana testifies as does his Mom, but Judge Buch is none the wiser at close of play.

“This case presents a challenging set of facts. The record establishes that Mr. Brown did not have a residence of his own when he filed his petition. He no longer had his Henderson [NV] residence, and he did not live with his fiancé. Without a residence of his own, he stayed with his parents when he was not travelling.” Transcript, at p. 12.

The usual box-checks don’t help much. “We have previously looked at where people work, where their family lives, the location of their property and assets, where they attend church or social clubs, and the address they put on their income tax returns.” Transcript, at p. 12. (Citations omitted).

So here’s to Mrs. Robinson.

“We can perhaps best resolve this case by analogy. Imagine a college graduate, affianced but unemployed following graduation. Such a graduate might move in with his or her parents until a job or marital residence could be secured. Although there is no intent to remain at the parents’ residence permanently, the recent graduate has no other home. The recent graduate intends to remain with his or her parents indefinitely but not permanently. For the time being, the parents’ residence is the recent graduate’s place of legal residence.” Transcript, at pp. 12-13.

Same for Michael. No job, engaged to be married but no marital domicile, staying with parents because he has nowhere else to go.

Cue Paul and Art.